In general, how is ad valorem stamp duty (AVD) applicable to residential and non-residential properties in Hong Kong?

For residential properties, the ad valorem tax (AVD) generally applies to residential properties in Hong Kong.

For non-residential properties, unless specifically exempted or otherwise provided, only Part 2 of Scale 1 will apply to the acquisition of all non-residential properties from 5 November 2016 to 25 November 2020.

Reference: https://www.ird.gov.hk/eng/faq/index.htm#avd